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<p>If a paying parent is found to be habitually resident in the UK, the Child Maintenance
Service has jurisdiction to perform a calculation, once a legal liability to pay child
maintenance is established. The maintenance calculation will be based on information
held by HM Revenue & Customs (HMRC) about their earnings for the most recent complete
tax year.</p><p> </p><p>Access to income information reported by HMRC allows us to
capture a much wider range of income types received by paying parents, including income
from property, savings and investments (including dividends) and other miscellaneous
income. In December 2018 we introduced new powers which also enable us to target complex
earners via a calculation of notional income based on their assets.</p>
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